[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.reptos.cz\/jak-se-zmenil-vypocet-ciste-mzdy-od-1-1-2021\/#Article","mainEntityOfPage":"https:\/\/www.reptos.cz\/jak-se-zmenil-vypocet-ciste-mzdy-od-1-1-2021\/","headline":"Jak se zm\u011bnil v\u00fdpo\u010det \u010dist\u00e9 mzdy od 1.1.2021?","name":"Jak se zm\u011bnil v\u00fdpo\u010det \u010dist\u00e9 mzdy od 1.1.2021?","description":"\u010cist\u00e1 zda 2021 https:\/\/www.kalkulackacistemzdy.cz\/ je \u00fapln\u011b jin\u00e1, ne\u017e byla je\u0161t\u011b v roce lo\u0148sk\u00e9m, a to proto, \u017ee se zm\u011bnil z\u00e1kon o dani z p\u0159\u00edjmu, co\u017e […]","datePublished":"2021-05-07","dateModified":"2023-05-06","author":{"@type":"Person","@id":"https:\/\/www.reptos.cz\/author\/#Person","name":"","url":"https:\/\/www.reptos.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/dcb1aeb5e7d95014cdc92e76cf3c72f6b456579bf773ad0081803a6569ffc19c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/dcb1aeb5e7d95014cdc92e76cf3c72f6b456579bf773ad0081803a6569ffc19c?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"reptos.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.reptos.cz\/wp-content\/uploads\/%C4%8Desk%C3%A1%20m%C4%9Bna_6.png","url":"https:\/\/www.reptos.cz\/wp-content\/uploads\/%C4%8Desk%C3%A1%20m%C4%9Bna_6.png","height":0,"width":0},"url":"https:\/\/www.reptos.cz\/jak-se-zmenil-vypocet-ciste-mzdy-od-1-1-2021\/","about":["Slu\u017eby"],"wordCount":446,"articleBody":"     \u010cist\u00e1 zda 2021 https:\/\/www.kalkulackacistemzdy.cz\/ je \u00fapln\u011b jin\u00e1, ne\u017e byla je\u0161t\u011b v roce lo\u0148sk\u00e9m, a to proto, \u017ee se zm\u011bnil z\u00e1kon o dani z p\u0159\u00edjmu, co\u017e mnoz\u00ed zam\u011bstnanci kvitovali s povd\u011bkem a pot\u011b\u0161en\u00edm. Proto\u017ee na sv\u00e9 v\u00fdplatn\u00ed p\u00e1sce na\u0161li v\u00edce pen\u011bz a v\u011bt\u0161ina z nich si polep\u0161ila i o n\u011bkolik stokorun anebo dokonce i tis\u00edcikorun. A to proto, \u017ee se zv\u00fd\u0161ila nezdaniteln\u00e1 \u010d\u00e1stka na poplatn\u00edka, a to na dva tis\u00edce t\u0159i sta dvacet korun a co nejv\u00edce tr\u00e1pilo mzdov\u00e9 \u00fa\u010detn\u00ed \u2013 byla kone\u010dn\u011b zru\u0161ena i superhrub\u00e1 mzda.Co znamenala superhrub\u00e1 mzda pro zam\u011bstnance, si m\u016f\u017eeme je\u0161t\u011b lehce p\u0159ipomenout, abychom pr\u00e1v\u011b do\u0161li k tomu, pro\u010d v leto\u0161n\u00edm roce pracovn\u00edci na\u0161li ve v\u00fdplatn\u00edch s\u00e1\u010dc\u00edch anebo na sv\u00fdch \u00fa\u010dtech od zam\u011bstnavatele v\u00edce pen\u011bz.Superhrubou mzdu zavedli politici p\u0159ed lety proto, aby se v\u00edce naplnila st\u00e1tn\u00ed kasa. Byl zm\u011bn\u011bn zp\u016fsob v\u00fdpo\u010dtu odvodu z\u00e1lohy na da\u0148, kterou je povinen odv\u00e1d\u011bt ka\u017ed\u00fd zam\u011bstnanec, kter\u00fd m\u00e1 uzav\u0159en\u00fd pracovn\u00ed pom\u011br anebo dohodu o \u010dinnosti \u010di dohodu o proveden\u00ed pr\u00e1ce. Tato z\u00e1loha na da\u0148 byla stanovena ve v\u00fd\u0161i patn\u00e1cti procent ze z\u00e1kladu dan\u011b. To byla va\u0161e klasick\u00e1 hrub\u00e1 mzda pov\u00fd\u0161en\u00e1 ale o f i k t i v n \u00ed \u010d\u00e1stku, co\u017e je povinn\u00e9 pojistn\u00e9, kter\u00e9 je povinen odv\u00e1d\u011bt zam\u011bstnavatel. \u010cinilo to v pr\u016fm\u011bru cca t\u0159icet \u010dty\u0159i procenta. A pr\u00e1v\u011b toto nav\u00fd\u0161en\u00ed o f i k t i v n \u00ed \u010d\u00e1stku bylo od leto\u0161n\u00edho roku, to je od 1. ledna 2021 zru\u0161eno (zru\u0161en\u00ed superhrub\u00e9 mzdy), tud\u00ed\u017e vy jako zam\u011bstnanec odv\u00e1d\u00edte z\u00e1lohu na da\u0148 ze skute\u010dn\u00e9 hrub\u00e9 mzdy. V neposledn\u00ed \u0159ad\u011b to pro zam\u011bstnance znamen\u00e1 vy\u0161\u0161\u00ed \u00fasporu pen\u011bz, proto\u017ee odv\u00e1d\u011bj\u00ed n i \u017e \u0161 \u00ed z\u00e1lohu na dani.Tolik k v\u00fdpo\u010dtu z\u00e1lohy na da\u0148. Pro \u00faplnost m\u016f\u017eeme je\u0161t\u011b dodat, \u017ee vy sami nic nikam \u201eneodn\u00e1\u0161\u00edte\u201c, kdy\u017e hovo\u0159\u00edme, \u017ee odv\u00e1d\u00edte pojistn\u00e9 a da\u0148. Tuto povinnost na sebe p\u0159eb\u00edr\u00e1 v\u00e1\u0161 zam\u011bstnavatel, kter\u00fd pojistn\u00e9 na soci\u00e1ln\u00ed zabezpe\u010den\u00ed odes\u00edl\u00e1 na \u00fa\u010det p\u0159\u00edslu\u0161n\u00e9 okresn\u00ed spr\u00e1vy soci\u00e1ln\u00edho zabezpe\u010den\u00ed, zdravotn\u00ed poji\u0161t\u011bn\u00ed odv\u00e1n\u00ed va\u0161\u00ed zdravotn\u00ed poji\u0161\u0165ovn\u011b, kterou jste si zvolili, z\u00e1lohu na da\u0148 podv\u00e1d\u00ed finan\u010dn\u00edmu \u00fa\u0159adu.                                                                                                                                                                                                                                                                                                                                                                                           4.4\/5 - (10 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Jak se zm\u011bnil v\u00fdpo\u010det \u010dist\u00e9 mzdy od 1.1.2021?","item":"https:\/\/www.reptos.cz\/jak-se-zmenil-vypocet-ciste-mzdy-od-1-1-2021\/#breadcrumbitem"}]}]